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Circular No. 552 dated 4th October 2000
It
is directed to say that while examining reports received from all the
Commissioners in response to PAC's Advance Questionnaire on Audit Para
2.5/97-98, relating to steps taken for recovery of confirmed demands, it is
observed that the powers acquired for attachment and sale of defaulters property
under the Customs (Attachment of Property of Defaulters for recovery of
Government dues) rules, 1995, as made applicable to the Central Excise, are not
being effectively utilised. On the other hand a large number of cases, in
1999and earlier years, some even as old as five years, were referred to District
Collectors for recovery under Certificate Action and these are reported to be
still pending recovery. Brief summary, year-wise, is indicated below:
|
Year
|
No.
of cases
|
Amt.
to be recovered under Certificate Action
|
Amt.
Recovered till 31.12.99
|
Percentage
of Amount recovered
|
|
95-96
|
576
|
5653.95
|
118.16
|
2
|
|
96-97
|
226
|
859.63
|
34.46
|
4
|
|
97-98
|
328
|
3412.16
|
116.60
|
3
|
|
98-99
|
216
|
2117.33
|
22.09
|
1
|
|
4/99
to 12/99
|
7236
|
6205.38
|
16.48
|
0.27
|
|
Total
|
8582
|
18248.45
|
339.9
|
1.86
|
2.
Board desires that all cases, of 1999 and earlier years already referred
to District Authorities, where there is no effective action or response, should
be referred to Recovery Cell of the Commissionerate where the assessee may have,
as per available information, some movable/immovable property so that action is
initiated as per guidelines.
3.
There should be no reason to show arrears of revenue pending Certificate
Action for years on end. If despite efforts by District Authorities and our
Recovery Cells, Govt. dues are not recoverable, the matter should be taken up
for write off as per the powers indicated in Schedule VII of the delegation of
Financial Powers Rules, 1978, read with Ministry's instructions on the issue.
4.
You are, therefore, requested to review all pending cases of Certificate
Action of your jurisdiction immediately for initiating necessary action as
mentioned above. The progress made in the transfer of cases to the
Recovery Cells and also the performance of these cells will be monitored by the
Board through the MTRs for which guidelines have already been issued vide
Director General of Inspection (Customs and Excise) D.O. F.No. 585/7/2000 dated
14-09-2000, to report such cases separately in the MTR's.
5.
The Board will also like the other cases involving arrears of
revenue not being stayed for recovery where the parties are not paying the dues
to exchequer despite all efforts and where coercive measures like Rule 230
action has not yielded results and where amounts involved are significant, to be
taken up for action by Recovery Cells in future rather than being transferred to
District Authorities as being done in routine hitherto.
6.
Some further guidelines in this regard are being issued separately.
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